gcov: annotate struct gcov_iterator with __counted_by

Prepare for the coming implementation by GCC and Clang of the __counted_by
attribute. Flexible array members annotated with __counted_by can have
their accesses bounds-checked at run-time checking via CONFIG_UBSAN_BOUNDS
(for array indexing) and CONFIG_FORTIFY_SOURCE (for strcpy/memcpy-family
functions).

As found with Coccinelle[1], add __counted_by for struct gcov_iterator.

[1] https://github.com/kees/kernel-tools/blob/trunk/coccinelle/examples/counted_by.cocci

Link: https://lkml.kernel.org/r/20230922175220.work.327-kees@kernel.org
Signed-off-by: Kees Cook <keescook@chromium.org>
Reviewed-by: Gustavo A. R. Silva <gustavoars@kernel.org>
Reviewed-by: Peter Oberparleiter <oberpar@linux.ibm.com>
Cc: Nathan Chancellor <nathan@kernel.org>
Cc: Nick Desaulniers <ndesaulniers@google.com>
Cc: Tom Rix <trix@redhat.com>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>